{"id":1345,"date":"2025-11-09T22:38:42","date_gmt":"2025-11-10T00:38:42","guid":{"rendered":"https:\/\/devivocastro.com.br\/?p=1345"},"modified":"2026-01-29T16:25:33","modified_gmt":"2026-01-29T19:25:33","slug":"projeto-de-lei-no-1-087-25","status":"publish","type":"post","link":"https:\/\/devivo.letsite.com.br\/en\/projeto-de-lei-no-1-087-25\/","title":{"rendered":"Bill No. 1,087\/25: Impact on the Taxation of Dividends"},"content":{"rendered":"

The Brazilian Federal Senate approved on Wednesday (November 6, 2025) Bill No. 1,087\/25 originating from the Chamber of Deputies, now pending only Presidential Sanction, which should occur in the coming days.<\/span><\/p>\n

In summary, the Bill to be enacted into law:<\/span><\/p>\n

\u2022 exempts taxpayers with income up to R$ 5,000<\/span><\/strong>\u00a0from paying personal income tax (IRPF),<\/span><\/p>\n

\u2022 creates a reduction in IRPF for taxpayers who receive between R$ 5,000 and R$ 7,350.00<\/span><\/strong>\u00a0(seven thousand, three hundred and fifty reais),<\/span><\/p>\n

\u2022 reestablishes<\/span><\/strong>\u00a0, from 2026, the incidence of\u00a0<\/span>income tax (withholding), at a rate of 10%, on the payment of profits and dividends by legal entities to individuals residing in Brazil, when the amount paid exceeds R$ 50,000<\/span><\/strong>\u00a0.<\/span><\/p>\n

\u2192 In the case of profits and dividends accrued up to the year 2025, with distribution approved by December 31, 2025, and payments made by December 31, 2028, in accordance with the originally approved conditions and provided that civil and corporate law is respected, they will remain exempt.<\/span><\/p>\n

\u2022 It established a\u00a0<\/span>minimum personal income tax (IRPFM)<\/span><\/strong>\u00a0for individuals who receive annual incomes above R$ 600,000.<\/span><\/p>\n

\u2192 These earnings consider all income received in the calendar year; however, the following may be deducted:<\/span><\/p>\n

 <\/p>\n

\u21d2 Capital gains, except for: net gain (transactions on the stock exchange or in the organized over-the-counter market).<\/span><\/p>\n

\u21d2 income received cumulatively (taxed exclusively at source, without the option for annual adjustment),<\/span><\/p>\n

\u21d2 donation as an advance on inheritance or legal share,<\/span><\/p>\n

\u21d2 interest and savings yield,<\/span><\/p>\n

\u21d2 Income from securities and other financial instruments, such as: LCI, LCA, LIG, LCD, CRI, CRA, etc.<\/span><\/p>\n

\u21d2 compensation received for work-related accidents or material and moral damages, including bodily harm, excluding lost profits,<\/span><\/p>\n

\u21d2 incentivized debentures (article 2 of Law 12.431\/11) and funds that invest at least 85% in this asset,<\/span><\/p>\n

\u21d2 FII and FIAGRO income with traded shares and at least 100 shareholders,<\/span><\/p>\n

\u21d2 retirement or disability benefits due to accidents and certain illnesses, and disability pensions due to illnesses.<\/span><\/p>\n

\u21d2 Income from securities and other financial instruments that are exempt or subject to a zero tax rate, with the exception of income from shares and other corporate participations,<\/span><\/p>\n

\u21d2 tax-exempt portion related to rural activity,<\/span><\/p>\n

\u21d2 profits and dividends from results determined up to 2025, if the distribution is approved by December 31, 2025, and if the payment occurs between 2026 and 2028, in accordance with the approval act and civil and corporate law.<\/span><\/p>\n

\u2192 Income tax<\/span><\/strong>\u00a0rates\u00a0will be progressive starting from income above R$ 600,000, with a maximum rate of 10% on income equal to or greater than R$ 1.2 million. See the table below with whole numbers to get an idea of \u200b\u200bthe rates:<\/span><\/p>\n

Income\u00a0<\/span><\/strong>\u00a0 \u00a0 \u00a0\u00a0| Tax Rate<\/span><\/strong>
\nUp to R$ 600,000 | 0%<\/span>
\nR$ 650,000 | 0.83%<\/span>
\nR$ 700,000 | 1.67%<\/span>
\nR$ 750,000 | 2.50%<\/span>
\nR$ 800,000 | 3.33%<\/span>
\nR$ 850,000 | 4.17%<\/span>
\nR$ 900,000 | 5.0%<\/span>
\nR$ 950,000 | 5.83%<\/span>
\nR$ 1,000,000 | 6.67%<\/span>
\nR$ 1,050,000 | 7.50%<\/span>
\nR$ 1,100,000 | 8.33%<\/span>
\nR$ 1,150,000 | 9.17%<\/span>
\nR$ 1,200,000 | 10.00%<\/span><\/p>\n

\u2192 The amount determined in the\u00a0<\/span>IRPFM<\/span><\/strong>\u00a0calculation may be further deducted:<\/span><\/p>\n

 <\/p>\n

\u21d2 of the amount of personal income tax (IRPF) due in the Annual Adjustment Declaration (DAA);<\/span><\/p>\n

\u21d2 the income tax withheld at source (IRRF) levied on income included in the calculation base for the minimum tax rate;<\/span><\/p>\n

\u21d2 Income tax on income earned abroad according to Law 14.754\/23,<\/span><\/p>\n

\u21d2 the tax definitively paid relating to income included in the calculation base for the minimum amount of personal income tax and not considered in the previous items; and<\/span><\/p>\n

\u21d2 A reduction is applied to dividends paid to individuals to avoid potential double taxation on profits. The idea is that the sum of the tax paid by the company (IRPJ\/CSLL) and the tax paid by the shareholder (profit distribution) does not exceed a certain limit. If the total tax burden on profit (both company and individual) exceeds the theoretical maximum rate (34%, 40%, or 45%, as applicable), a “discount” (the reduction) will be granted to bring the tax back within that limit.<\/span><\/p>\n

\u2022 It established a 10% tax on dividends paid abroad to both individuals and legal entities.<\/span><\/p>\n

\u2192 Exceptions:<\/span><\/p>\n

 <\/p>\n

\u21d2 profits and dividends from results determined up to 2025, if the distribution is approved by December 31, 2025, and if payment occurs between 2026 and 2028, in accordance with the approval act and civil and corporate law,<\/span><\/p>\n

\u21d2 foreign governments with reciprocity,<\/span><\/p>\n

\u21d2 sovereign wealth funds, and<\/span><\/p>\n

\u21d2 entities that administer social security benefits, such as retirement and pensions.<\/span><\/p>\n

\u2192 A tax credit is foreseen when the sum of the effective corporate income tax (IRPJ) and social contribution on net profit (CSLL) rates of the paying company, plus the 10% surcharge, results in a higher tax rate than the applicable nominal rate.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

The Brazilian Federal Senate approved on Wednesday (November 6, 2025) Bill No. 1,087\/25 originating from the Chamber […]<\/p>\n","protected":false},"author":1,"featured_media":1619,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1345","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia"],"acf":[],"_links":{"self":[{"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/posts\/1345","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/comments?post=1345"}],"version-history":[{"count":2,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/posts\/1345\/revisions"}],"predecessor-version":[{"id":1957,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/posts\/1345\/revisions\/1957"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/media\/1619"}],"wp:attachment":[{"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/media?parent=1345"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/categories?post=1345"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/devivo.letsite.com.br\/en\/wp-json\/wp\/v2\/tags?post=1345"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}